Important Tax Information Henderson Global Funds December 31, 2008 Foreign Source Income The information below summarizes the percentage of income that was derived from foreign sources with regard to certain Henderson Global Funds. The foreign source income may have taxes associated with it that were paid by each Fund to various foreign jurisdictions. The Funds listed below have qualified to “pass- through” the foreign taxes and foreign source income to their shareholders. Accordingly, you may either deduct your portion of the taxes in computing your taxable income or take a credit for such taxes against your tax liability. These deductions or credits may be subject to limitations under the tax law. Your portion of the foreign taxes have been included on your Form 1099-DIV. The information below is provided to assist you in computing your foreign tax credit. Please consult your tax adviser regarding the appropriate treatment of foreign source income and foreign taxes. % of Foreign % of Foreign Source Income from (1) (1) (2) Fund Name Source Income Qualified Dividends European Focus Fund 95.36% 95.36% Global Equity Income Fund 93.46% 93.46% International Opportunities Fund 65.06% 65.06% (1) To determine your portion of foreign source income and foreign source income from qualified dividends, multiply the percentages shown by dollar amount of your ordinary dividend as presented in box 1a of your Form 1099-DIV. (2) Represents the portion of your qualified dividends that was derived from foreign sources. As a result of the lower tax rates on qualified dividends, these amounts may be subject to certain adjustments before they are taken into account for purposes of computing your foreign tax credit. Please refer to the instructions for Form 1116 or consult your tax adviser for additional information. Effective for the 2008 taxable year, country-by-country income information from a mutual fund is no longer required for shareholders filing Form 1116. This information may be needed for certain state filing requirements, in which case, shareholders should contact Henderson Global Funds at 1.866.4HENDERSON (1.866.443.6337) to request the information. For questions about which forms to use or how to complete them, or about reporting your dividend and distributions, please contact your tax adviser or refer to federal and state instructions for preparing income tax returns. The tax information contained in this letter is not intended or written to be used, and cannot be used, by the investor for the purpose of avoiding any income tax penalties that may be imposed on the investor under the Internal Revenue Code. Investors should seek advice from their financial advisers or tax professionals about the tax consequences of their investments based on their particular financial circumstances.
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